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The Scottish Public Finance Manual (SPFM) is issued by the Scottish Ministers to provide guidance on the proper handling and reporting of public funds.
Project Evaluation Reviews are usually conducted when a project is near completion, at the end of a particular project phase, or immediately after project sign-off. The aim is to assess how well the project has been managed rather than the overall success of the project.
They are conducted over a 2-3 week period by a small team, who will read key project documentation, and interview project members, system users and suppliers. They will produce a short report on their findings. Typical terms of reference are:
To review the project management and implementation
To consider lessons learned for other projects
To identify any 'quick wins' that may benefit the business or the users.
To report with findings and recommendations
Post-Implementation Reviews can be seen as a detailed investigation of the benefits achieved by the project's products and is generally conducted over a 6-8 week period. It is usually carried out by a small team, independent of the project team, about 9 months after the project sign-off but the actual timing should be agreed by the Project Board at project closure.
The review involves the detailed analysis of project documentation, stakeholder interviews and the production of a comprehensive report. Its primary objective is to investigate whether the aims of the business case have been satisfied and to identify any lessons learned. Typical terms of reference for a Post Implementation Review (in addition to those of a Project Evaluation Review) are:
To assess whether the requirements identified in the business case have been satisfied and whether the project has met its objectives
To review estimated implementation costs and running costs against out-turn figures
To compare benefits gained against those initially envisaged
To consider ways in which systems or the use of systems might be enhanced to produce further savings or benefits
Update to footnote in the borrowing, lending, and investment section
Updates to wording of Annex 2 Internal control checklist for Certificates of Assurance.
New FGN note added - FGN 2025/03 financial memoranda that accompany Scottish Government bills.
Updates to the following sections following SPFM Strategic Review: Foreword, Accountability (and annexes), risk and subsidy Control. Also the addition of FGN 2025/02 explaining the updates
Link in point 23 of Settlement, Severance, Early Retirement, Redundancy section updated.
numbering in Annex 2 Internal control checklist for Certificates of Assurance updated due to a typo
Updated Annex 2 Internal control checklist for Certificates of Assurance, added FGN 2025/01 re CoA checklist and added in a word version of the checklist.
updated missing text in document SPFM - Non-Ministerial Offices model framework document July 2024.
Adding in FGN 2024/03 re the updated AO Spend Control Template and Guidance.
Updating the SRO Appointment letter in the documents section to include a point on construction projects in the Annex.
Executive agencies model framework document updated.
Non-Ministerial Offices model framework document updated.
Updating the SRO Appointment letter in the documents section to this years dates
Updated link to 'On Board: A Guide for Members of Statutory Boards' within Governance statements chapter.
Updates made to model framework document templates.
Updates made to text within Procurement chapter.
Replaced non-ministerial office model framework document and advisory non-departmental public bodies model framework with updated versions.
Document updated with an additional date - Settlement Agreement supporting documentation - final confirmation of terms
Replaced Non-Ministerial Offices model framework document
Updates to the Settlement, Severance, Early Retirement and Redundancy section. The main section and Annex's A, B C have all been updated along with updated documents and a Finance Guidance Note to explain the changes
Updated the Certificates of Assurance chapter, Annex 2 with the CoA checklist questions for 2023/24 and added a Finance Guidance note outling the changes.
Updates made to proportionate due diligence wording, Accountable Officer tests guidance, risk exposure guidance, public bodies duties, monitoring and management, exit arrangements.
Procurement chapter updated.
Updated 'Major investment projects' paragraph 12 and the SRO appointment letter.
